Court : Kolkata
Decided on : Sep-01-2003
Reported in : 2004(1)CHN142
..... by manmal.20. thus, on these facts whether there could be a termination of the lease as alleged mr. das gupta had relied on section 111(h), section 108(q) and section 106 of the transfer of property. act (tp act) to contend that there was no termination of the lease by virtue of this letter.21. now let us examine-presuming (not accepting) ..... 65 cal wn 1025.33. thus, if upon payment of rent the receipt is not granted, two options were open to the tenant. one for seeking aid of section 25, wbpt act and the other to send the rent by postal money-order. manmal in this case has not resorted to either of it. on the other hand, ext. 2 ..... been examined. therefore, the posting of the alleged letter has not been proved. therefore, the alleged presumption of service could not be drawn. such presumption under section 16 of the evidence act would be available when there is proof to show that this was posted with correct postal address and sufficiently stamped. unless the issuance of the notice is .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-29-2003
Reported in : [2004(101)FLR1139],(2004)ILLJ904Cal
..... located in the hospitals) and meeting the requirements of patients admitted in the hospital having above activities to be covered as factory as defined under section 2(12) of the act (esi act, 1948) with effect from july 1, 1997. coverage of pathological laboratories is already effected in any case need not be responded.by ordersd ..... the aforesaid contentions of the petitioners and submits that the establishment of the petitioners has been rightly treated as factory within the meaning of section 2(12) of the esi act and the petitioners are under an obligation and duty bound to make necessary payment as determined by the respondent authorities towards the contributions ..... in its hospital involves manufacturing process and thus, the units of the petitioner company should be treated as factory within the meaning of section 2(12) of the esi act. the learned counsel of the respondents have relied upon various judgments wherein pumping oil in petrol pump or peeling potatoes in hotel, tailoring .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-28-2003
Reported in : [2004]267ITR241(Cal)
..... granted. under those circumstances, the petitioner has no defence to the demand made by the tax recovery officer, delhi, in terms of the provisions contained in section 226 of the act.4. it appears that when the matter was dealt with by the division bench in the earlier writ petition, it was contended before the division bench that ..... supported the case of the assessing officer of the petitioner. in garnishee proceedings initiated by the tax recovery officer against the petitioner by invoking the provisions of section 226 of the act the one and only defence of the garnishee was and is its defence to the claim of the creditor and of no one else.2. in that ..... mentioned above. it is the contention of the income-tax authorities that in order to recover their said dues, steps have been taken under section 226 of the income-tax act, 1961. the said section authorises the assessing officer, being the tax recovery officer, to require any person from whom money is due or may become due to the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-27-2003
Reported in : 2004(1)CHN498
..... suit relating to or arising out of its affairs relating to management of a corporation cannot be maintained. a 'corporation' under the companies act has been defined in section 2(7) of the companies act to include companies. agm and egm of a company are held for the purpose of constitution of the board, which manages the company. ..... , the ordinary meaning of the word is to be given to it. the ordinary meaning is to be found in the companies act. section 2(7) of the companies act while defining corporation includes companies. therefore, the competence/jurisdiction of city civil court excludes matters referred to clause (ii) relating to companies.15. this question ..... on the basis of the receipt of the intimation/information as pleaded in paragraph 14 of the plaint.14. that apart, sub-section (2) of section 5 of the city civil courts act prescribes that subject to sub-sections (3) and (4), the city civil court shall have jurisdiction in respect of proceedings of the value mentioned therein. sub .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-27-2003
Reported in : [2005(104)FLR113],(2004)IIILLJ25Cal
..... or minerals. upon going through the west bengal minor minerals rules, 1973, i find that the same is a child of the mines and minerals (regulation & development) act, 1957. section 3(e) gives a definition of 'mines or minerals' which is as follows:'minor minerals' means building stones, gravel, ordinary clay, ordinary and other than sand ..... this court is that whether a brick field controlled under the west bengal minor minerals rules, 1973 is a factory as per the definition of section 2(m) of the factories act, 1948 or not. the contention of the learned counsel appearing for the petitioner is that the brick fields are being run for a particular ..... year concerned. in such case, such seasonal operation of brick field cannot be construed as factory under the factories act, 1948. therefore, no notice etc. by the government under section 6 and/or section 7 of the factories act, 1948 be applicable. according to him, mines and minerals are being totally controlled by the west bengal minor minerals .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-26-2003
Reported in : 2004(1)CHN97
..... however, we examine that aspect of the case we may first consider the scope of the tribunal's jurisdiction in cases of retrenchment arising under section 25-f of the act.'46. supreme court in shamaprashant raje v. ganpatrao, : air2000sc3094 of the reported decision observed, inter alia, as follows:'......... undoubtedly, in a ..... on record before us it is quite clear the appellant was involved in misappropriation of the society's funds. the proceedings initiated under section 88 of the act went up to the maharashtra co-operative tribunal and after contest by the parties, the tribunal held the appellant guilty of certain charges involving ..... hindustan tin works (pvt.) ltd., : (1978)iillj474sc . this court held in jitendra singh rathor v.baidyanath ayurved bhawan ltd., : (1984)iillj10sc that under section 11a of the act advisedly wide discretion has been vestedin the tribunal in the matter of awarding relief according to circumstancesof the case. in hindustan steels ltd., rourkela v. a.k. .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-20-2003
Reported in : (2004)1CALLT378(HC)
..... persons is not within those territories.16. now in the constitution of india there is no definition of cause of action and as such we are to rely upon section 20 of the code of civil procedure which runs as follows. other suits to be instituted where defendants decide or cause of action arises.20. subject to the ..... excise, shillong, 1974 cal lj 27. in that case, the petitioners challenged the notifications under item 3(1) of the first schedule, to the central excise and salt act, 1944. by the said notifications, the central government classified the tea gardens into five zones for the purpose of levying excise duty at varying rates on tea produced at the ..... by thedeputationists until further orders of the court. the liberty is given to theparties to mention for early hearing immediately after completion of theaffidavits.4. all parties to act on a sign xerox copy of the minutes of this order on usual undertaking.5. on behalf of the petitioner affidavit of service was filed which was affirmed on .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Aug-14-2003
Reported in : (2004)88ITD35Cal
..... by m/s. imkemex india ltd. to the appellant is mesne profit.16. the term 'mesne profit' is not defined under the income-tax act, 1961. the said term is defined under civil procedure code. section 2(12) of c.p.c. as under:- 'mesne profits' of property means those profits which the person in wrongful possession of such property ..... earned profit or the profits which might have with ordinary diligence been received by the licensee, the amount could be termed as mesne profit with in the definition of section 2(12) of c.p.c. the ld. departmental representative further submitted that if at all the licensee was in wrongful possession of the property on account of ..... it was further contended that the amount received by the assessee under the consent decree does not fall within the definition of mesne profit. our attention was invited to section 2(12) of cpc which defines mesne profit to be a profit which a person in wrongful possession of that property actually received or the profits which might, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Aug-14-2003
Reported in : (2004)267ITR61(Kol.)
..... the compensation paid by m/s imkemex india ltd. to the appellant is mesne profit.16. the term 'mesne profit' is not defined under the it act, 1961. the said term is defined under cpc. sec, 2(12) of cpc is as under : "'mesne profits' of property means those profits which the person in wrongful possession of such property ..... earned profit or the profits which might have with ordinary diligence been received by the licensee, the amount could be termed as mesne profit within the definition of section 2(12) of cpc.the learned departmental representative further submitted that if at all the licensee was in wrongful possession of the property on account of breach of ..... was further contended that the amount received by the assessee under the consent decree does not fall within the definition of mesne profit. our attention was invited to section 2(12) of cpc which defines mesne profit to be a profit which a person in wrongful possession of that property actually received or the profits which might .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-08-2003
Reported in : (2004)1CALLT197(HC),2004(1)CHN1
..... 9 praying for setting aside the ex parte dismissal of the suit as rejected on the ground of default. now the second question namely by amendment act of 1976, when section 141 was amended and by way of explanation it was provided that a proceeding under order ix rule 9 would be considered as miscellaneous proceeding and provisions ..... same as original miscelleneous civil proceeding and the same has not been accepted as 'miscellaneous proceeding' being an original civil proceeding in terms of explanation of section 141 as incorporated by amendment act of 1976.19. the single bench of gauhati high court in the case anil chandra roy and ors. (supra) relied the said full bench decision ..... wakeling. also see state of orissa v. titagarh paper mills co. ltd. we are of the opinion that in view of the clear provisions of section 7(2) of the criminal law amendment act, 1952 and articles 14 and 21 of the constitution, these directions were legally wrong.'in moore (supra), lord goddard, c.j. at page 272a .....
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